Research On The Local Fiscal Revenue Dependence On The Land Finance

With rapid growth of national economy, the real estate industry booming, rapidly expanding market scale, the relevant tax to keep high-speed growth, the real estate industry has become an important industry growth. Have became a pillar industry in Shandong province. At the same time, along with the real estate market booming, the problem such as local fiscal revenue dependence on real estate industry enhance, this will influence the healthy and sustainable development of the real estate industry and fiscal incomes increase steady. This caused our concern about land financial problems.To tap into the causes of land finance and the background of Shandong province, this paper refer to a large amount of literature, and further study of the local finance income and the present condition of the relationship between real estate industry in 17 cities in Shandong province. The theoretical analysis and empirical study points out that the real estate industry influence factors of fiscal revenue, especially the problems of land finance of local government in Shandong province. The phenomenon of over-dependence local fiscal revenue directly threat to the stability of local finance in Shandong province.In the empirical part, this paper investigates the real estate market operation of every city in Shandong province in recent years. The detailed analysis of the experience based on abundant data of local fiscal revenue and real estate industry, and making every effort to restore as much as possible impact, exploring the local finance income depends on the cause and the consequences of the real estate industry. After summarizing many areas in China local finance income and the dependence of the real estate industry, in-depth analysis of the impact of the existence of several big problems in Shandong province local fiscal revenue. The paper points out that the real estate tax reform can eradicate the phenomenon, and from what aspects specific to complete the reform can get good effect. Put forward corresponding suggestions for the benign development of the local fiscal revenue in Shandong province, and make a contribution to realize the healthy and orderly development of Shandong local fiscal.